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Victor Central School District - Financial Management (2019M-62)
… by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance … the amount of fund balance and reserves that will be used to fund operations. Develop a plan to continue reducing the school food service fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Union-Endicott Central School District – Financial Management (2016M-100)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Fallsburg Central School District – Financial Condition (2014M-33)
… nine-member Board of Education and operates two schools, with approximately 1,490 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Naples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June … have established adequate online banking internal controls to ensure sufficient protection of the District’s assets and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… students. Projected expenditures for the 2016-17 fiscal year totaled approximately $84.4 million. Key Findings … million (6 percent) for fiscal years 2013-14 through 2015-16. Appropriated fund balance was not always needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraCost-Saving Ideas: Managing Workers' Compensation Costs
… Review vendor and self-insured options and costs at regular intervals. If your experience rating and other factors are good, you may find comparable coverage at a lower cost. Self-insured counties may offer workers' …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
State Comptroller DiNapoli and Rockland County District Attorney Walsh announced that Ricardy Cesar of Middletown NY has been charged with Grand Larceny
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesDiNapoli: 33 School Districts Reported in Fiscal Stress
… were 33 school districts designated in fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … of six financial indicators to create an overall stress score. The fiscal stress score determines if a district is in …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressDivorce – New Career Plan
… The New York State Court of Appeals has determined that … to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the … benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, …
https://www.osc.ny.gov/retirement/publications/1515/divorceNew Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… District’s financial operations and use of fund balance for the period of July 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and North Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialSilver Creek Central School District – Financial Condition (2015M-321)
… examine the District’s management of financial activities for the period July 1, 2012 through September 15, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $22.8 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321DiNapoli: 82 School Districts in Fiscal Stress
… districts have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … the monitoring system creates an overall fiscal stress score which classifies whether a district is in “significant …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that … elected members. The District’s budget for the 2013 fiscal year was $89,040. Key Findings Monthly financial reports … include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Letchworth Central School District – Financial Management (2013M-332)
… a plan for the use of the excess amounts in reserve funds in a manner that benefits District taxpayers. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
East Aurora Union Free School District High School ExtraClassroom Activity Funds 2016M163
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… of purchasing processes when procuring goods and services. The Corporation's procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining … documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationPleasantville Union Free School District – Financial Condition (2015M-311)
… The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which operates three … a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311DiNapoli: Technology Changing How Local Governments Serve Residents
… municipal bills, such as water, sewer and parking tickets, online. Some cities, towns and villages are also offering interactive online communication, allowing residents to directly make … enable students to work together and submit assignments online. Bike sharing programs which use phone apps and GPS to …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsFarmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Payroll Improvement Project Bulletin No. PIP-005
… The job aid PayServ 9.2 Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92